JUDGMENT The judgment of the Court was delivered by THANIKKACHALAM, J. - The department, is the petitioner herein. The assessee purchased some finished wooden boxes of required dimensions from carpenters or persons other than the dealers, improved them by varnishing and polishing and words like "first aid box" being written with the ambulance mark at the top and used them as container for the first aid materials like medicines and surgical dressing and then sold them as first aid boxes. The boxes have not suffered tax at the time of purchase. Hence, the assessing officer brought such purchases to tax under section 7-A(1)(b) of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act"). On appeal the Appellate Assistant Commissioner confirmed the same and on further appeal the Tribunal held that the purchase of wooden boxes would not attract purchase tax under section 7-A(1)(b) of the Act. According to the assessee the tax is leviable at 4 per cent multi-point in view of the Revenue circular in L. Dis. No. 7356/79, dated November 26, 1979. The Tribunal held that the first aid boxes are subject to multi-point tax at 4 per cent. 2. Aggrieved, the department is in revision before us. Learned Additional Government Pleader (Taxes) submitted that tax for the wooden boxes is leviable under section 7-A(1)(b) of the Act. It was submitted that the first aid boxes were sold for a price which includes not only the costs of the contents but also the container and in this connection reliance was placed on the decision in the case reported in Deputy Commissioner (C.T.), Coimbatore Division, Coimbatore v. Vijaya Trading Company [1980] 46 STC 400 (Mad.) wherein this Court has held : "....... The dealer purchases empty tins from others and uses the same as container for the oil in which he deals. It is not in dispute that while selling the tinned oil, he also sells the tins and the price which he charges includes the price of the tin also. The dealer purchases empty tins from others and uses the same as container for the oil in which he deals. It is not in dispute that while selling the tinned oil, he also sells the tins and the price which he charges includes the price of the tin also. In such a context, section 7-A(b) of the Act is not attracted because the section uses the expression 'disposes of such goods in any manner other than by way of sale in the State." In view of the foregoing decision, rendered by this Court we uphold the order passed by the Tribunal that in so far as the purchase of wooden boxes in question is concerned, it would not attract the purchase tax under section 7-A(1)(b) of the Act. Learned Additional Government Pleader (Taxes) submitted that the tax is leviable at 8 per cent under entry 95 of the First Schedule. The circular issued by the Board of Revenue in L.Dis. No. 7356/79 dated November 26, 1979, clarified that the first aid boxes were liable to multi-point tax at 4 per cent. The first aid boxes sold contains not only patent medicines but also cotton, dressing material, etc. The price for which the box was sold includes the cost of box, dressing materials and patent medicine. Judging from the common parlance, it cannot fall under the entry 95 of the First Schedule. Considering the circular of the Board of Revenue, we are of the opinion that the order of the Tribunal in holding that the tax is leviable at 4 per cent multi-point is in order. Accordingly, we find no reason to interfere with the order of the Tribunal and the revision is dismissed. No costs. Petition dismissed.